Suppose the Fourier series of a periodic function $f$ with period $2\pi$ is
$$
a_0+\sum_{k=1}^\infty \left(a_k \cos kx+b_k \sin kx\right)
$$
and the Fourier series of $g$ is
$$
q_0+\sum_{k=1}^\infty \left(q_k \cos kx+r_k \sin kx\right).
$$
Then the Fourier series of $mf+ng$, where $m$ and $n$ are constants, is
$$
(ma_0+nq_0)+\sum_{k=1}^\infty \Big((ma_k + nq_k) \cos kx+(mb_k + n r_k) \sin kx\Big).
$$
Therefore the tranformation whose input is $f$ and whose output is $a_0,b_1,a_1,b_2,a_2,\ldots$ is a linear transformation.